To amend the Internal Revenue Code of 1986 to provide that the diesel fuel tax on recreational boats shall be imposed only at the retail level.

Summary

Amends the Internal Revenue Code to add use in diesel-powered boats to the list of nontaxable uses for diesel fuel, effective on the enactment of this Act. Prohibits imposing a penalty on a person who sells or holds for sale dyed fuel for use in, or uses dyed fuel in, any diesel-powered boat and pays the tax imposed on such sale or use, effective on the date of the enactment of the Omnibus Budget Reconciliation Act of 1993.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 June 1995

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• Introduced in House (PDF)

  Introduced in House · EN · 13 June 1995

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• Introduced in House

  summary · EN · 13 June 1995

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